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Are IFRS Harder to Implement for Emerging Economies Compared to Developed Countries? A Literature Review
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作者 Raoudha Trabelsi 《Journal of Modern Accounting and Auditing》 2016年第1期1-16,共16页
In practice, the international accounting harmonization process faces cultural resistance in the concrete situations of accounting reforms. We often tend to believe that this resistance is felt more in the so-called e... In practice, the international accounting harmonization process faces cultural resistance in the concrete situations of accounting reforms. We often tend to believe that this resistance is felt more in the so-called emerging countries, rather than the developed ones. It is precisely this idea that the paper attempts to analyze, based on a literature review. The literature shows that emerging countries do not have the infrastructure or the real needs justifying a reform of international harmonization, except the need to display an IFRS label (Daske, Hail, Leuz, & Verdi, 2007), to facilitate the access of firms from emerging economies to developed financial markets. Moreover, the Anglo-American culture attached to IFRS leads to a difficulty in adopting those standards by any country whose original accounting system is continental. Indeed, for these countries, the process of international harmonization begins with an adaptation to the Anglo-Saxon accounting culture, the latter being different from the continental accounting culture at several levels. 展开更多
关键词 international accounting harmonization IFRS emerging countries accounting culture
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Accounting Regulation Research and Structuration Theory
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作者 Anthony Moung Yin Chan 《Journal of Modern Accounting and Auditing》 2015年第3期131-137,共7页
This paper considers accounting regulation research from a structuration and cultural perspective. Therefore, accounting regulation research spans over three spheres of enquiry: (1) an accounting focus of standard-... This paper considers accounting regulation research from a structuration and cultural perspective. Therefore, accounting regulation research spans over three spheres of enquiry: (1) an accounting focus of standard-setting; (2) a cultural analysis in an empirical context; and (3) the use of a research methodology drawn from Anthony Giddens' structuration theory. In such approach, accounting regulation research analyzes the accounting regulation actors drawing upon the cultures in their standard-setting actions and interactions, referring to Giddens' three structural properties of meaning, power, and morality. The integration of these three spheres of enquiry is not entirely original. A few prior studies have similar combinations: Although they stress the uses and consequences of accounting systems in producing and reproducing organizational culture and negotiating meaning at the organizational level, this paper chooses the research approach of contextual analysis of accounting systems at more macro-societal and cultural levels. This different research interest and design provides this paper with its distinguishable characteristic from the prior similar studies. 展开更多
关键词 accounting standard-setting accounting and culture structuration analysis accounting regulation
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Accounting Systems in Cultural Context: A Research Framework for China Studies in Global Economy
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作者 Anthony Moung Yin Chan 《Journal of Modern Accounting and Auditing》 2017年第2期45-50,共6页
The People's Republic of China (PRC) is a country that has great potential to international businesses. Her enormous market, resources, and labor power are important to other countries in this age of global economy... The People's Republic of China (PRC) is a country that has great potential to international businesses. Her enormous market, resources, and labor power are important to other countries in this age of global economy. Research studies on the PRC are valuable not only to policymakers in the PRC but also to a larger audience in the global business community. Accounting standards and practices are central to the economic order of any society. As accounting systems are not isolated from social and cultural systems, towards an understanding of social/cultural environments interacting with accounting systems in the PRC in turn facilitates the international investors to interpret financial information and to set strategies in doing businesses in the country. It is expected that the research results of this kind of projects will have implications to different aspects of financial disclosure of companies in the PRC. Being grounded in the current accounting literature, the proposed conceptual framework in this paper is to discern the interconnections between accounting systems and cul^ral factors in the PRC. It aims at contributing to the accounting body of knowledge and to provide practical insights for global managers. 展开更多
关键词 accounting and culture framework for contextual research China studies
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Tourist Attraction Development in Denmark and Its Impact on Regions
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作者 Jie Zhang 《Management Studies》 2014年第4期254-268,共15页
This paper presents an investigation on the definitions of different concepts within cultural, tourism and creative industries, and experienced economy. The statistical approach is used in this analysis, both relating... This paper presents an investigation on the definitions of different concepts within cultural, tourism and creative industries, and experienced economy. The statistical approach is used in this analysis, both relating to the data presentation and the application of the Danish regional model for the economic assessment of tourist attraction. The research aim of the paper is two-fold: firstly, to discuss and highlight the development of cultural and tourist attractions both at national and regional level; secondly to show that tourist attractions play an important role both in destination marketing and the economic contribution to the Danish regions. The paper describes the trends of cultural and tourist attractions in Denmark both in the economic terms and in terms of numbers of visitors at attractions. Tourist attractions have an effect on tourists' choice of their destination. The last part of the paper focuses on the case studies within which the economic impacts of tourist attraction on the regions are presented. The Danish inter-regional model is applied for analyzing the economic and employment effects of these tourist attractions. The conclusion is drawn in the last section. 展开更多
关键词 tourism attractions cultural tourism national accounts for culture industry economic impact
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Research on the New Developments of Corporate Governance, Board of Directors and Management Accounting
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作者 Xinlong Su 《Journal of Modern Accounting and Auditing》 2006年第4期37-48,共12页
Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying... Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying and appraising the strategic planning. It draws a conclusion that the new development of management accounting is the application of the board of directors and its several committees. 展开更多
关键词 corporate governance strategic management accounting human culture of management accounting
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